Análise de custos aplicada a uma startup do setor de ecommerce para supermercados

Abstract

The objective of this work was to carry out a cost analysis in a startup provider of ecommerce services, located in the city of Fortaleza - CE, with a focus on identifying costs, expenses and cost indicators, so that it assists in the planning of initiatives and in decision-making, after the pandemic scenario experienced by the company in 2020, from a financial point of view. In addition, the research sought to answer whether the structuring of a Statement of Income for the Year meets the managerial needs of managers and whether, for an environment characteristic of startups, this structure is advantageous. The necessary information and data were collected through an interview and a documental analysis of a spreadsheet, made available by the company itself. In view of the results found, through the structuring of the DRE, it is noted that the company under study ended the period of 2021 at a loss, that is, the result achieved in gross revenue was not enough to cover the exits that occurred throughout the year . It was also noted that the main offender of this result was categorized as people's fixed expenses. Furthermore, the EBITIDA value was negative, which demonstrated that the company was not efficient in generating cash through carrying out its core activity. And for the startup to reach the break-even point, the gross revenue amount would be R$ 303,828.03, which is an average amount of R$ 17,294.08 more than the gross revenue achieved in 2021. That said, the income statement can be used to show which factors directly influenced profit or loss throughout the year. In this sense, for managers, this evidence generated can help them in future planning and new strategies.